Research On The Influence Factors Of Carbon Accounting Information Disclosure Of Listed Companies In Heavy Polluting Industries

As global warming leads to melting glaciers and extinction of species,people are aware of the importance of environmental protection and environmental problems are attracting more and more attention.Carbon dioxide is the main contributor to climate change,and all countries are taking active measures to deal with it.The policy of energy conservation and emission reduction has emerged in this context.China is the second largest carbon emitter in the world,but carbon governance is not ideal.Insufficient disclosure of carbon accounting information is one of the causes of this problem.Through the study of factors affecting enterprise carbon accounting information disclosure,so to alleviate the economic development of our country to improve the information disclosure level due to climate warming in the melting glaciers,plant diseases and insect pests is aggravated problem is of great significance,at the same time for carbon management study also provide a train of thought for the research on other environmental issues,and helps to solve the current our country economy development and environmental protection coordination problems,step by step,finally realizes the sustainable development of both.In this paper,the major carbon emitters of listed companies in the heavy pollution industry are used as research objects,and the factors that influence the disclosure of carbon accounting information of enterprises are mainly studied from the perspective of the company’s own characteristics.Specification method of reading literature,defines the concept of relation and carbon accounting and distinguish,familiar with the management of related theory,compiled predecessors for carbon,the influence factor of accounting information disclosure of existing research results lay a foundation for further empirical research.By using the empirical research method,the listed enterprises are listed as the research objects in 2014-2016,and the equity nature and company scale are selected on the macro level.Micro level debt paying ability,growth ability,profit ability for a total of five factors as the explained variable,carbon accounting information disclosure level to be explained variable,got the conclusion as follows: first,equity nature two macro factors,company size and carbon is related to the level of accounting information disclosure and consistent with hypothesis;Secondly,the two micro factors of growth ability and solvency are negatively correlated with the level of carbon accounting information disclosure,which is consistent with the hypothesis.Finally,the micro factor of profitability is negatively correlated with the level of carbon accounting information disclosure,contrary to the hypothesis.From inside and outside two aspects based on the analysis conclusion,this paper puts forward the corresponding Suggestions,including internal expand the scale of the company,give play to the role of state-owned enterprise model,such as external include strengthening social supervision,perfecting the laws and regulations,etc.It is helpful to strengthen the carbon accounting information disclosure of Chinese enterprises.This article formed from company perspective of itself,the influence of carbon accounting information disclosure of analytical framework,using the empirical study to broaden the research idea of carbon accounting research,deepened for carbon accounting information disclosure research,makes up the defect of the traditional research.